Legal Considerations of Tax Evasion and Tax Avoidance

Society & Economy, Vol. 26, No. 1, pp. 41–85, 2004

46 Pages Posted: 12 Sep 2009

See all articles by Daniel Deak

Daniel Deak

Corvinus University of Budapest

Date Written: September 12, 2009

Abstract

The study of fiscal non-compliance – in particular, that of tax evasion – is quite extensive in the literature of economics. Lawyers do not show much interest in fiscal anomalies. An exception for this is perhaps tax avoidance which is usually interpreted as the problem of the form and substance. Apart from the modest interest in irregularities in fiscal law, the legal theories of obedience, or disobedience, and coherence have grown significantly, thanks to the precept of William Ross on prima facie duties or the concept introduced later by John Rawls on the reflective equilibrium. This paper is an attempt to apply the categories explored by legal philosophy to the developments of fiscal law.

Keywords: tax evasion, tax avoidance, prima facie duties, reflective equilibrium

JEL Classification: K34

Suggested Citation

Deak, Daniel, Legal Considerations of Tax Evasion and Tax Avoidance (September 12, 2009). Society & Economy, Vol. 26, No. 1, pp. 41–85, 2004, Available at SSRN: https://ssrn.com/abstract=1472508

Daniel Deak (Contact Author)

Corvinus University of Budapest ( email )

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Budapest, H-1093
Hungary
+36(1)4825365 (Phone)

HOME PAGE: http://www.uni-corvinus.hu/~ddeak

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